Natural resources are defined through the theoretical part of the paper, as well as their important impact on tourism. Natural resources do not have a great impact on tourist demand, but with proper valorization they can be of great importance for the future period of tourist offer and greater attractiveness. Through this paper an attempt is made to point out unused natural resources for the appropriate realization of the destination Makarska, due to the use for tourist purposes. Furthermore, this paper contains an analysis of the current state of the tourist offer and demand of the destination Makarska, as well as its potential opportunities and threats encountered by the destination. As the title of the paper itself indicates, based on the analysis of the current state of destination, the aim of this paper is to identify the ability of valuing natural resources. Given the contemporary trends, there are considering assumptions for the development of selective forms of tourism based on natural resources. The paper focuses on the improvement of the active form of tourism in the destination Makarska, with an emphasis on becoming the main destination of active holidays and vacation. Through operational strategies, efforts are made to form concrete ideas for the modification and development of new products in order to achieve the set goals. Taking into account that tourism sometimes brings negative impacts on natural resources, preserved natural resources are necessary for qualitative and quantitative development. Therefore, further development of tourism in destination Makarska is possible only with responsible protection and conservation of natural resources, which also makes the first step of proper valorization.